Procedures for importing plastic bags

Posted on: 23/09/2025

Plastic bags are widely used packaging materials in daily life, business, and manufacturing to store, preserve, and transport goods. There are many different types of plastic bags such as T-shirt bags, zipper bags, transparent bags, and printed logo bags, depending on the purpose of use and the requirements of businesses. Below, Just In Time would like to share the procedures for importing plastic bags, identifying HS codes, calculating import duties, and important notes when importing this product into Vietnam.

1. Plastic bags import policy

When importing plastic bags, you must first understand the import policy of that item. Plastic bags (PE, PP, HDPE, LDPE...) are items that are allowed to be imported, but are subject to the management of:

Circular 38/2015/TT-BTC dated 25/3/2015; amended and supplemented 39/2018/TT-BTC dated 20/04/2018;
Decree No. 69/2018/ND-CP dated 15/05/2018;
Law on Environmental Protection Tax No. 57/2010/QH12;
Decree No. 43/2017/ND-CP dated 14/4/2017;
Decree 128/2020/ND-CP dated 19/10/2020;

According to the above documents, plastic bags are not on the list of goods banned from import. However, when importing this item, it is necessary to pay attention to the following points:

When importing plastic bags, they must be labeled according to 43/2017/ND-CP;
Identify the correct hs code to determine the right tax and avoid penalties;
Plastic bags are subject to environmental tax;

Above are legal documents related to the procedures for importing plastic bags. If you do not fully understand the above documents, please contact the hotline or hotmail for advice.

2. Identify the HS code of plastic bags

Determining the HS code is the most important step when carrying out procedures for importing plastic bags. In order to determine the correct hs code, you need to understand the characteristics of the goods: The material, composition and characteristics of the product.

2.1 HS code plastic bags

The hs code (Harmonized System) is a series of codes that are common to all goods worldwide. Between different countries in the world, only the number of tails differs. So the first 6 digits of the worldwide hs code for an item are the same. Here, Door to Door Viet would like to introduce to you the HS code of plastic bags according to the table below:

HS Code	Description
3923.21.10	Plastic bags for packaging, capacity ≤ 5 liters
3923.21.99	PE plastic bags, other type, without straps, for food/goods packaging
3923.29.10	Plastic bags with handles (shopping bags)
3923.29.90	Other plastic bags, not in the above group
3923.30.90	Plastic garbage bags, other
3923.40.00	Plastic bags in rolls, tubes or other forms of plastic packaging
3923.50.00	Lids, lids, buttons, and other types of plastic packaging
3923.90.90	Other plastic packaging, not specified or elsewhere specified

2.2 Risks of applying the wrong HS code

Determining the correct HS code is very important when carrying out procedures for importing plastic bags. Misidentification of hs codes carries certain risks such as:

Delay in customs clearance: Incorrect declaration of HS codes can lead to delays in customs procedures, as time is needed to check and verify accurate information about the type of goods;
Delay in delivery: If the goods are found to have an incorrect HS code, the customs authority may request correction or clarification of the information. This can lead to delays in the delivery process and affect the production and business cycles of the business;
Being fined for falsely declaring the hs code according to Decree 128/2020/ND-CP;
In case of incurring import tax, they will face a fine of at least 2,000,000 VND and a maximum fine of 3 times the tax amount;

To correctly identify the hs code for each specific type of plastic bag. Please contact the hotline or hotmail for advice.

** See more Procedures for importing decorations

3. Import tax on plastic bags

Determining import taxes is an important task when carrying out procedures for importing plastic bags. The import duty of the goods depends on the hs code of the item. Each HS code has a specific tax rate. Here, Door to Door Viet would like to introduce how to calculate import tax and notes when determining import tax.

3.1 How to calculate import tax on plastic bags

Import taxes are calculated according to the same formula as other items. There are two types of import duties of this item, namely import duty and import VAT.

Environmental tax for imported plastic bags:
Plastic bags are subject to environmental tax from 30,000 VND to 50,000 VND for 1 kgs.
Environmental tax = Weight of goods x tax rate

Import tax determined by HS code Import tax is calculated according to the formula:
Import tax = (CIF value + environmental tax) x % of tax rate

Import VAT is determined according to the formula:
Value Added Tax = (CIF Value + Import Tax) x % VAT.

The CIF value is determined by the ex-factory value of the goods plus all costs to bring the goods to the first border gate of the importing country. Import tax is an expense that is included in the cost of goods sold for an order. Therefore, you must check the correct HS code to get the best import tax code.

3.2 Notes when determining import tax on plastic bags

When determining the import tax on plastic bags, it is necessary to pay attention to the following points:

For countries that have signed trade agreements with Vietnam such as: Europe, India, Australia, Chile, China, Korea, Japan, ASEAN countries. It is necessary to note that the special preferential tax rate is usually 0%;
To enjoy preferential tax rates, a certificate of origin is required;
The taxable value is the CIF value. For purchases under other conditions. When calculating import tax, the value must be converted to the CIF value for import tax calculation;
Import taxes will also be subject to VAT;

Those are the notes when calculating import tax on plastic bags. If you don't understand how taxes are calculated and the notes above. Please contact the hotline or hotmail for advice.

4. Dossier of import procedures for plastic bags

The set of dossiers for importing plastic bags is specified in Circular 38/2015/TT-BTC dated 25/3/2015; amended and supplemented 39/2018/TT-BTC dated 20/04/2018.

Customs declaration;
Sale contract;
Commercial invoices;
Packing list;
Bill of lading;
Certificate of origin (if any);
Catalogue (if any), and other documents if required by customs;

Above are all documents used to carry out procedures for importing plastic bags. The most important are customs declarations, commercial invoices, bills of lading. Other documents will be supplemented if requested by the customs office.

Preparing documents before importing plastic bags is extremely important. For original documents such as bills of lading, certificates of origin, the importer must ask the seller to send the express delivery in advance. Avoid waiting for documents, which can lead to container storage and storage of goods.

** See more Procedures for importing plastic drawstring, stainless steel drawstring

5. Procedures for importing plastic bags

The procedure for importing plastic bags is very specific in Circular 38/2015/TT-BTC dated 25/3/2015 amended and supplemented 39/2018/TT-BTC dated 20/04/2018. We summarize the short descriptive steps so that you can visualize the whole.

Step 1. Declare customs
declaration After having all import and export documents: Contract, commercial invoice, packing list, sea waybill, certificate of origin, notification of arrival goods and identify the HS code of the plastic bag. Then you can enter the declaration information into the customs system via software.

The declaration of customs declaration on customs software. It requires importers to have an understanding of entering data into the software. Do not declare customs declarations on your own when you do not understand this job well. Self-declaration can be easy to get uncorrectable points on the customs declaration. At that time, it will take a lot of money and time to fix.

Within 30 days from the date the goods arrive at the port, the customs declarant must make a customs declaration. If this time limit is exceeded, the importer must face a fine fee from the customs.

This is the most important step in the procedure for importing plastic bags. All declared contents will be pushed to the customs system. If there is an error affecting the tax or origin of the goods. Then importers can face fines under customs laws. Therefore, it is necessary to pay attention to the information entered on the declaration such as HS code, tax rate, name of goods, origin.

Step 2. Opening the customs
declaration After the customs declaration is completed, the customs system will return the results of the declaration channeling. If there is a declaration flow, print out the declaration and bring the import dossier to the Customs Sub-Department to open the declaration. Depending on the green, yellow and red channels, take steps to open the declaration.

The opening of the declaration must be carried out as soon as possible, within 15 days from the date of declaration of the declaration. The declarant must bring the dossier to the Sub-department of Customs to open the customs declaration. Within 15 days the declaration will be cancelled and you will face a penalty fee from customs.

Note: After having the official declaration, it is necessary to contact the Customs Sub-Department to carry out procedures for importing plastic bags. It is not recommended to leave the declaration for a long time before bringing it down for import procedures.

Step 3. Customs clearance of goods
After checking the dossier, if there are no questions, the customs officer will accept the customs clearance of the declaration. You can now pay import duties on your customs declaration to clear your goods.

In some cases, the declaration will be released to take the goods to the warehouse for storage first. After completing all the dossiers, the customs will proceed to customs clearance of the customs declaration. When the declaration has not been cleared, it is necessary to carry out procedures for customs clearance. If you are overdue, you will face a penalty fee and it will take a lot of time.

Step 4. Bringing goods for preservation and use
of customs clearance declarations, the declaration liquidation step is carried out and necessary procedures are carried out to bring goods to the warehouse. To be able to bring goods to the warehouse, you need to prepare a delivery order in advance, a pick-up slip at the port and arrange a pick-up vehicle. Avoid the situation that the declaration has been completed but there is an order from the shipping line to take the goods out of the port.

Above is the process of procedures for importing plastic bags. If you do not understand the steps of the process, please contact us via hotline or hotmail for advice.